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dijual 900
Jwb= 1 lusin (12 buah)
9000 : 12
= 750 (modal perbuah)
900 - 750 = 150
150 × 12 = 1800 (keuntungan perlusin)
% Untung = untung : modal × 100%
= 1800 : 9000 × 100%
= 20% (perlusin)